Always needed
Every commercial import into Ghana, by sea, air or road, starts with these:
- Bill of lading (sea) or air waybill (air), naming you as consignee
- Commercial invoice with full descriptions, quantities, unit prices and the currency
- Packing list with weights and package counts that match the invoice
- Importer identification: your TIN or Ghana Card number
For road imports through the land borders, the transport document takes the place of the bill of lading, and the same invoice and packing list rules apply.
Scanned copies are enough to start the declaration, so ask your supplier to email them as soon as the goods are loaded. Originals matter mainly for the bill of lading, and only when it was issued as an original bill rather than released by telex or issued as a sea waybill. If you pay your supplier through a bank, the original may travel through the banks, which takes time, so allow for it.
What each document must show
Having the documents is not enough. Customs compares them line by line, so each needs the right detail.
- Bill of lading: consignee name exactly as registered to the TIN, the container and seal numbers, package count and gross weight that match the packing list, and a description consistent with the invoice.
- Commercial invoice: seller and buyer details, a specific description of each item (not "assorted goods"), quantity, unit price, total, currency and the Incoterm. The price must be the real price paid, as customs builds the CIF value from it.
- Packing list: package numbers, contents of each package, net and gross weights and dimensions.
If you bought on FOB or EXW terms, keep the freight invoice too, as it sets the freight figure in the CIF value. Our guide to Incoterms for Ghana importers explains why the term matters.
Often needed
- Certificate of origin, needed for preferential ECOWAS treatment
- Import declaration form (IDF) where required for the goods
- Insurance certificate if the cargo is insured
Without an insurance certificate, customs adds a notional insurance figure to the value. Without a valid certificate of origin, goods that might qualify for ECOWAS preference are charged at the normal rate. See Ghana import duty explained for how value and duty fit together.
Regulated goods
- FDA permit for food, medicines, cosmetics, medical devices and household chemicals (guide)
- GSA conformity for products under mandatory standards, and pre-shipment inspection for used vehicles
- Other agency permits for items such as chemicals, plants, animals and telecom equipment
Permits are linked to the HS code of the goods, so the classification decides which approvals apply. Check this before you order, using our guide to HS codes in Ghana, because some approvals take weeks.
Extra documents for vehicles
A used car or other vehicle needs the title or export certificate from the country of purchase, the purchase invoice, the bill of lading showing the chassis number, and the pre-shipment inspection report. The chassis number must match on every document. Read importing a used car into Ghana before you buy.
Common mistakes that cause holds
- The consignee on the bill of lading is a different person or company from the importer on the declaration.
- Package counts or weights differ between the bill of lading and packing list.
- The invoice value is lower than the price actually paid, which leads to a valuation query.
- Descriptions are too vague to classify, such as "parts" or "general merchandise".
- The original bill of lading is still with the bank or in the post when the vessel arrives.
- A permit is applied for only after the goods land.
Most are easy to catch if someone compares the documents side by side before the goods are loaded, which is why we ask for drafts early. A supplier can usually reissue an invoice in a day while the goods are still at origin, but the same correction can take much longer once the container is sitting in Tema. Each of these can add days to clearance while storage runs. Our guide to demurrage and storage at Tema explains what those days cost.
What happens when a document is wrong
If an error is found before the declaration is lodged, it is usually a simple correction from the supplier. After lodging, the declaration has to be amended, which takes time and can trigger a valuation or classification query. If customs finds a difference at examination, the duty can be reassessed and a penalty may apply. Getting documents right before the ship sails is always cheaper. The full clearance sequence is in how customs clearance works at Tema.
Sending documents to us
Shipping with Trade Links? Upload documents straight to your shipment from the tracking page. We check them against the list for your shipment type and tell you what is missing before the vessel arrives. As your clearing agent in Tema or at Accra airport, we compare every figure across the documents before anything is declared.
A simple routine works well for most importers:
- When you place the order, agree the Incoterm, check the HS code and confirm which permits apply.
- Before the goods are loaded, ask the supplier for a draft invoice and packing list and check them against your order.
- When the goods sail, send us the bill of lading, invoice, packing list, permits and your TIN or Ghana Card number.
- Before the vessel arrives, confirm the bill of lading release and have duty funds ready.
For the wider picture, read how to import goods into Ghana.
Questions
Do I need an original bill of lading?
It depends on how the bill was issued. With a telex release or sea waybill, no original is needed. Otherwise the shipping line needs the original before it issues a delivery order.
What if my invoice value is wrong?
Correct it with your supplier before arrival. Amending values after the declaration is lodged takes time and can lead to valuation queries.
What documents are required for importation in Ghana?
At minimum the bill of lading or air waybill, the commercial invoice, the packing list and the importer's TIN or Ghana Card number. Regulated goods also need permits, and a certificate of origin is needed for ECOWAS preference.
Can I import into Ghana with my Ghana Card?
Yes. Individuals use their Ghana Card number as their taxpayer identification when importing. Make sure the name on the bill of lading matches the name on the card.
Do I need a certificate of origin?
Only if you want preferential treatment for goods of ECOWAS origin, or where a permit or agency asks for one. Without it, goods are charged at the normal duty rate.
When should I send documents to my clearing agent?
As soon as the goods ship. That gives time to check every figure, apply for permits and lodge the declaration before the vessel arrives.
Talk to our customs team.
Send your documents or cargo details and we will reply with a full quote: freight, clearance and delivery on one page.